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Form 100. 2019 Personal Income Tax return

8.2.1.3. Temporary attribution

General rule

Capital gains and losses shall be attributed to the tax period in which the change in assets takes place.

Special rules.

  1. Incomes pending judicial resolution: When all or part of an income has not been paid, as the determination of the right to receive or the amount of the income has not yet been resolved by court, the unpaid amounts shall be attributed to the tax period in which the person becomes firm.

  2. Transactions in instalments or with deferred price: In the case of transactions in instalments or with a deferred price, the taxpayer may choose to proportionally allocate the incomes obtained in such transactions, as the corresponding collections are made. Transactions in instalments or with deferred prices shall be considered to be those whose price is received, in whole or in part, through subsequent payments, provided that the period between delivery or making available and the maturity of the last term is greater than the year.

    When the payment of a transaction in instalments or with a deferred price has been instrumented, in whole or in part, by issuing exchange bills and these are definitively transferred before their maturity, the income will be attributed to the tax period of their transfer.

    Under no circumstances will this processing be carried out for the transferor, transactions derived from life annuity or temporary contracts.

    When goods and rights are transferred in exchange for a life or temporary annuity, the capital gain or loss for the annuity will be attributed to the tax period in which the income is constituted.

  3. Foreign currency exchange differences: Positive or negative differences that occur in the representative accounts of foreign currency or foreign currency balances, as a result of the change in their prices, will be charged at the time of collection or payment.

  4. Public aid: Capital gains derived from public aid will be attributed to the tax period that is charged without prejudice to the options set out in paragraphs (e) and (g).

  5. Public aid for structural defects: The public aid received as compensation for structural defects in the construction of the main residence and intended for the repair of the property may be allocated in fourths, in the tax period in which it is obtained and in the following three.

  6. Public aid for first access to the home (AEDE): When public aid is received in the field of state plans for the first time accessing the home held by taxpayers by single payment as Direct State Aid to Entry (AEDE) may be charged in quarters in the tax period in which they are obtained and in the following three.

  7. Public aid for the conservation and rehabilitation of cultural assets. The public aid granted by the Administrations will be allocated by fourths in the tax period in which they are obtained and in the following three competent to holders of property belonging to the Spanish Historical Heritage registered in the General Register of Cultural Interest, as referred to in Act 16 / 1985, of 25 June, of the Spanish Historical Heritage, exclusively for its conservation or rehabilitation, provided that the requirements are met established in this Act, in particular with regard to the obligations of visiting and public exposure to such goods.

  8. Overdue and uncollected credits: Losses may be attributed to the tax period in which any of the following circumstances occur:
    1. That it becomes effective a withdrawal established in a legally binding refinancing agreement or an out-of-court settlement of payments referred to in Law 22/2003. Of 9 July, Bankruptcy.
    2. That, when the debtor is in the contest, it becomes firm to enter into the agreement in which a withdrawal is agreed in accordance with Law 22/2003 of 9 July, Bankruptcy, in which case the loss will be calculated for the amount of the withdrawal.
    3. The term of one year from the start of the judicial procedure other than the insolvency that is aimed at executing the loan without it being satisfied. The one-year period will only be taken into account when it ends from 1 January 2015, and therefore no allocation is made for amounts due from previous years in which the term of one year had been met before that date.

In the event that the taxpayer loses their condition due to change of residence, all the income pending allocation must be included in the taxable amount corresponding to the last tax period to be declared for this Tax, under the conditions established by the regulations, and where applicable, complementary self-assessment, without penalty or late payment interest or surcharge.

In the event of the taxpayer's death, all the income pending allocation must be included in the gross tax base of the last tax period to be declared.

Income pending allocation (Article 63 of the Act)

  1. Loss of the status of taxpayer due to change of residence

    In the event that the taxpayer loses their condition due to change of residence, all the income pending allocation must be included in the taxable amount corresponding to the last tax period to be declared for this Tax, with supplementary self-assessment, if applicable, without penalty or late payment interest or any surcharge.

  2. Death of the taxpayer

    In the event of the taxpayer's death, all the income pending allocation must be included in the gross tax base of the last tax period to be declared.